Pillar Two Boot Camp: Part 2
March 13 - 14, 2024
Join us and delve deeper into the technical nuances associated with Pillar Two’s global minimum tax. In this informative session, we'll share how the Pillar Two global minimum tax works, the computation of the GloBE tax mechanics and the requisite adjustments needed, the various safe harbor tests released by the OECD, and the GloBE information return. In addition, these topics will be integrated into a practical case study for participants to follow.
Learning Objectives
Upon completion of this program, participants will be able to:
- Describe the general framework of the Pillar Two global minimum tax as enumerated by the OECD Inclusive Framework and subsequent administrative guidance.
- Recall the technical nuances surrounding GloBE adjustments.
- Discuss the technical aspects of the Pillar Two model rules.
Presenters
Eric Flueckiger, Rafi Hopkins, Justin Metcalfe, Chetan Patel, Mark Gasbarra - Forte International Tax